Peculiarities of organization and methodology of indicative control in nonbudget unprofitable organizations
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 38, Issue 3
Abstract
The stability of development and the results of activity of organizations representing noncommercial economic sector depend on a properly organized and effectively operated system of control about payments and funds, property, reporting and other items. To arrange the control function of management for nonbudget unprofitable organizations we single out four groups of control according to the feature of entity initiative, they are: state, public, donative, managerial. Each of them differs in its application form and sphere of interests. The article establishes common and distinct features of organizations of commercial and noncommercial economic sectors, which influence upon the organization and methodology of their control. The most significant for nonbudget unprofitable organizations are: the aim and direction of activity, the absence of production, the sources of financing, the ways of efficiency control. The paper substantiates the importance of indicative control for increasing the efficiency of the activity of nonbudget unprofitable organizations. It describes the main financial indicators of possible inefficiency for nonbudget unprofitable organization activity: debit and credit indebtedness; the mobility of own funds; a part of stocks in current assets; the rhythm of movement of funds; penalty sanctions on the part of controlling bodies; monetary circulation related to counteragents; the deviation of actual indices from planned (estimated); atypical operations for an organization; the concentration of the capital attracted; the specific gravity of administrative costs in the costs of operating activity.
Authors and Affiliations
O. O. Vysochan
Keywords
Related Articles
- EP ID EP288682
- DOI -
- Views 87
- Downloads 0
Ecological marketing as instrument of steady development providing
Anthropogenic influence upon environment and its results cause ecological disbalance of a natural system, destroy of biological connection between a human being and nature. That’s why it’s necessary to protect environmen...
The relationship between the concepts «innovation», «innovativeness» and «innovation activity» in the enterprise management system: the experience of the Polish researchers
The article analyzes the conceptual apparatus in terms of management of innovative activity of enterprises. The feasibility for the relevance of research is carried out on the basis of analysis of statistical data in the...
Information provided for ecological quality management of production on microeconomic level under conditions of sustainable development
Nowadays, economic development is characterized by increasing of contradictions between ecological and economic systems. As a result, the necessity of unity achievement is growing in the existence of ecological and econo...
Currency risk management and hedge accounting - comparison of Polish and Ukrainian regulations
Management of currency risks in the enterprise becomes necessary when the business entity conducts foreign operations, and settlements with counterparties are conducted in foreign currency. The accounting system performs...
Diagnostic and interactive systems of strategic risk indicators of management accounting in innovation activities
The article deals with the investigation of main trends of the development of innovative activity in Ukraine during last years. It is determined that the quantity of innovatively active Ukrainian enterprises is growing,...